SPECIALISERET RÅDGIVNING I SKATTESAGER

Hos Bjørnholm Law er vi højt specialiserede i førelse af skattesager fra det tidspunkt en sag starter, indtil sagen endelig sluttes. Vi fører således sagen både ved SKAT, i den administrative klageinstans, ved kompetent myndighed og ved domstolene. Udover førelse af skattesager yder vi tillige rådgivning om navnlig international beskatning.

”Bjørnholm comes highly recommended by clients and is described as one of the best lawyers in Denmark to present clients before the courts in all tax-related controversy issues. One client said: "Bjørnholm is a small boutique law firm which better than the top law firms is able to dedicate his full attention to his clients at hand. We see this as an advantage which together with our existing cooperation would recommend this firm." (International Tax Review, ITR World Tax, efteråret 2016).


SPECIALE

Vi hjælper både virksomheder og private skatteydere i tvister med skattemyndighederne. Vores rådgivning strækker sig fra den indledende henvendelse fra SKAT og indtil sagens afslutning for SKAT, en klageinstans eller domstolene, herunder EU-Domstolen. Vi bistår også i forbindelse med anmodning om bindende svar og gensidig aftaleprocedure (Mutual Agreement Procedure), ligesom vi yder rådgivning om navnlig internationale skattespørgsmål.

Der er langt fra at have en god sag til at få medhold. Bjørnholm Law har en af markedets højeste medholdsprocenter. Det skyldes, at vi er grundige, at vi tør skære det uvæsentlige fra, og at vi overvejende beskæftiger os med skattetvister og har gjort det længe. Vi er gode til at samarbejde med øvrige rådgivere på sagen, og vi lægger fra starten en klar strategi for sagens førelse. Dette er med til at sikre, at argumentationen er knivskarp og velgennemtænkt.

For tiden arbejder vi med tvister inden for transfer pricing ved alle stadier af sagsprocessen – skatterevisionssager som behandles hos SKAT, herunder ved brug af Alternative Dispute Resolution (ADR), sager som er påklaget til Landsskatteretten, sager som er indbragt for domstolene, og endelig sager for kompetent myndighed. Vi arbejder også for tiden med beneficial ownership og kulbrintebeskatning.

En uafhængig undersøgelse fra 2014 af medholdsprocenten i skattesager ført ved Højesteret viste, at Nikolaj Bjørnholm havde den næsthøjeste medholdsprocent for Højesteret.

Bjørnholm Law har på det seneste vundet følgende sager:

2018:

Landsskatteretten: Transfer pricing sag om ophør af produktionsaktiviteter i Danmark. Den første sag vedrørende omstrukturering i henhold til TPG kapitel IX.

2017:

SKAT: Transfer pricing-sag om bl.a. renteniveau løst ved ADR.

2016:

Vestre Landsret: Første sag i EU om EU's voldgiftskonvention for løsning af tvister i sager om transfer pricing

Landsskatteretten: Hovedaktionærbeskatning af bolig

SKAT: Transfer pricing-sag om et trecifret millionbeløb for et selskab, som har haft driftsunderskud i en lang årrække.

2015:

Højesteret: Kulbrintebeskatning af finansielle indtægter. Den første sag for domstolene om kulbrintebeskatning.

Landsskatteretten: Transfer pricing-sag om udleje af medarbejdere.

Landsskatteretten: Beskatning af privatperson af midler modtaget fra England.

2014:

Østre Landsret: Sag om erstatning vedrørende påstået fejlinformation fra en sælger i en virksomhedsoverdragelse.

2013:

Østre Landsret: Kulbrintebeskatning af finansielle indtægter. Den første sag for domstolene om kulbrintebeskatning.

Østre Landsret: Beskatning af trecifret millionbeløb modtaget i forbindelse med fejlslagen kapitalforhøjelse.

2012:

Landsskatteretten: Transfer pricing sag om renteniveau.

SKAT: Transfer pricing sag om et trecifret millionbeløb for et selskab, som har haft driftsunderskud i en lang årrække.

2011:

Højesteret: Fradrag for en venture funds udgift til management.

Østre Landsret: Genoptagelse af registreringsafgift som følge af praksisændring ved Højesteret.

Landsskatteretten: Tilbagesøgning af skatter vedrørende rejsegodtgørelse.

SKAT: Kildebeskatning af udbytte og renter på trecifret millionbeløb ikke modtaget af den retmæssige ejer.


RATINGS

Vores ekspertise indenfor skat er anerkendt af førende udenlandske rating bureauer.

Client Choice Award / International Law Office

2018: Winner of Corporate Tax

Chambers Europe

2019: Rated as individual in tier 1

Nikolaj Bjørnholm, founder of Bjørnholm Law, is a seasoned tax practitioner with a strong track record in transfer pricing cases and employee incentive schemes, often advising clients from the technology and energy fields. Clients say: "He has a very high level of technical knowledge and provides valuable input."

2018: Rated as individual in tier 1

“Nikolaj Bjørnholm of Bjørnholm Law is an experienced tax professional who is principally renowned for his work on tax litigation and highlighted as "one of the strongest litigators in Denmark," frequently handling cases relating to transfers pricing. Sources describe him as "very pleasant, always calm, kind and open to listening to whatever you have to say," while another adds: "He had courage in his convictions and is able to be quite bullish in saying whether you should fight or settle in a case."

2017: Rated as individual in tier 1

“Nikolaj Bjørnholm of Bjørnholm Law is noted for his extensive experience in tax law and continues to advise as a sole practitioner after leaving Plesner in 2016. He focuses on contentious tax issues, litigation and corporate tax. Sources describe him as ”very talented” and both ”technically and commercially good.”

Who’s Who Legal Corporate Tax: Controversy and Advisory

2018: Nikolaj Bjørnholm is listed as leading individual and one of four EMEA, Global Elite Thought Leaders

"The "excellent" Nikolaj Bjørnholm at Bjørnholm Law is highlighted by sources as "among the highest-regarded and most successful lawyers at the Supreme Court" in Denmark. He emerges as the top name in the jurisdiction in our research this year".

ITR World Tax

2019: Tier 2 in Tax Controversy

2019: Tier 3 in General Corporate Tax

“Bjørnholm Law is a new firm that was founded by Nikolaj Bjørnholm and Bodil Tolstrup in 2016. Bjørnholm and Tolstrup both specialise in controversies in tax and tranfer pricng and the boutique is already recognised in both world tax and world transfer pricing rankings. The team currently have a number of transfer pricing cases pending before the National Tax Tribunal"

2018: Tier 3

“Nikolaj Bjørnholm founded Bjørnholm Law after leaving Plesner in 2016. He has more than 20 years of tax experience. He specialises in tax disputes, litigation and controversy work. Held in high regard by clients and firms alike, Bjørnholm has been rated as one of the best tax lawyers in Denmark.

Another distinguished figure at the firm is partner Bodil Tolstrup, who specialises in tax controversy and represents clients ranging from independent businesses to trade unions. The practice has been able to secure prominent clients on account of its outstanding record in litigation before the Danish courts. These cases include negotiations and settlements at the tax tribunal.

One client said: ”Bjørnholm Law has the right balance between tax expertise, experience and pragmatism, with quite a good understanding of the business.”

2017: Firm to watch

“He is a recognised litigator and is highly spoken of by his peers. In 2016, he prevailed before the High Court in the first case of denial of access to the EU arbitration convention. He is working on various tax controversies in relation to transfer pricing, beneficial ownership and hydrocarbon taxation, among other things.

Bjørnholm comes highly recommended by clients and is described as one of the best lawyers in Denmark to present clients before the courts in all tax-related controversy issues. One client said: ”Bjørnholm is a small boutique law firm which better than the top law firms is able to dedicate his full attention to his clients at hand. We see this as an advantage which together with our existing cooperation would recommend this firm.”

World Transfer Pricing:

2019: Tier 3

“Bjørnholm Law is a new firm that was founded by Nikolaj Bjørnholm and Bodil Tolstrup in 2016. Bjørnholm and Tolstrup both specialise in controversies in tax and tranfer pricng and the boutique is already recognised in both world tax and world transfer pricing rankings. The team currently have a number of transfer pricing cases pending before the National Tax Tribunal"

2018: Tier 3

“Nikolaj Bjørnholm founded Bjørnholm Law in March 2016 after leaving Plesner. He was soon joined by Bodil Tolstrup, who left the same firm in September 2016. The two of them have been working together since 2005, first at Bech-Bruun, then at Hannes Snellman and Plesner.

Bjørnholm has more than 20 years of tax and TP experience. He focuses on tax disputes, litigation and controversy work.

Held in high regard by clients and firms alike, Bjørnholm has been rated as one of the best tax lawyers in Denmark.

The firm has been able to secure prominent clients on account of his outstanding record as a litigator, representing clients before the Danish courts in a number of audits. This includes negotiations, settlements and oral procedures at the tax tribunal.”

2017: Firm to watch

“He is a recognised litigator and was highly spoken of by his peers and clients. One client said: “We have used Bjørnholm Law on several occasions and have benefitted from their professionality and commitment.”

Best Lawyers

2016: Lawyer of the year within taxation (recognized since 2009)

International Tax Review – Tax Controversy Leaders

Nikolaj Bjørnholm is listed in 2018, 2017, 2016, 2015, 2014 and 2013

International Tax Review – Women in Tax Leaders

Bodil Tolstrup is listed in 2018, 2017, 2016 and 2015


NYHEDER

April 2019

Nikolaj Bjørnholm will speak at the 19th Annual U.S. and Europe Tax Practice Trends Conference to be held in Paris 3-5th April 2019. The conference is organised by American Bar Association. Find more information here

Once again Nikolaj Bjørnholm will be a panelist and the topic will be “Transfer Pricing Cases and Dispute Resolution Mechanisms”.

December 2018

Landmark transfer pricing case on business restructuring stands.

On 8 September 2018, the Danish Tax Tribunal decided in favor of a taxpayer in a TP case on business restructurings (OECD TPG, chapter IX). The ruling is now final as the Danish Ministry of taxation has decided not to appeal. The ruling from the Tax Tribunal can be found here

In the case the tax authorities claimed that significant accounting costs / losses incurred by a Danish subsidiary upon closure of a Danish production plant should be reimbursed by the multinational parent company as a taxable compensation. The Tax Tribunal ruled that the closure did not result in a transfer of something of value (neither tangible nor intangible assets were transferred) and likewise the closure did not result in changes to any existing contractual arrangements which would warrant reimbursement between third parties. Thus, the mere fact that a subsidiary suffered significant accounting costs / losses due to group decision to terminate Danish operations did not in itself warrant a TP correction.

Prior to the ruling from the Danish Tax Tribunal, the case also gave rise to a dispute on access to MAP under the EU Arbitration Convention (90/436), as the tax authorities alleged that the request for MAP did not met the minimum requirements set in the code of conduct. The tax payer also prevailed on this matter. My article on the decision by the High Court has been published by the IBFD in European Taxation, December 2016, page 534-540. The article contains a description of the facts and arguments. The ruling from the High Court can be found here

Bjornholm Law is proud to have represented the taxpayer in both cases.

October 2018

Once again Nikolaj Bjørnholm will speak at the Annual Conference of the International Bar Association to be held in Rome in October 2018.

The topic will be “New Trends in the Relationship Between Tax Administrations and Taxpayers”. In the panel will be tax officers from the UK and Italy, a professional from the banking sector and leading private practice tax lawyers.

September 2018

The Tax Tribunal has decided in favor of the taxpayer in a transfer pricing case concerning business restructurings under chapter IX of the OECD TPG. Bjornholm Law represented the taxpayer.

June 2018

Bjørnholm Law has contributed to the latest edition of Practising Law Institute’s Treatise that is produced in conjunction with PLI’s “Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2018”. Read our contribution Denmark June 2018

Maj 2018

SKAT indførte i 2017 som et forsøg muligheden for Alternative Dispute Resolution (ADR) i transfer pricing-sager. Siden da har SKAT gennemført i alt fire ADR-sager, og Bjørnholm Law har bistået i tre af disse sager. På baggrund af denne erfaring er det fortsat Bjørnholm Laws opfattelse, at ADR er et godt supplement til sagens løsning.

Marts 2018

Bjørnholm Law har bidraget til Bloombergs seneste ”Tax Management International Forum” som omhandler Acquisition Financing. Læs vores artikel her.

November 2017

ITR World Tax 2018 has been published and we are proud to be placed in Tier 3-Denmark given that we were established only a year ago. We will do our best to move higher next year.

August 2017

På baggrund af, at Skatterådet har truffet den første afgørelse om anvendelsen af den generelle misbrugsklausul i ligningslovens § 3, har vi skrevet en artikel i Skat Udland (SU 2017, 147).

Juni 2017

Bjørnholm Law har holdt oplæg i Dansk foreningen for EU-skatteret om det nye EU-direktiv vedrørende gensidig aftaleprocedure (MAP) og voldgift i skattesager. Se vores plancher fra mødet her.

April 2017

Nikolaj Bjørnholm has participated as speaker/panelist on the Transfer Pricing Controversy Panel at the ABA 17th Annual Tax Planning Strategies U.S. and Europe Conference in Barcelona.

Januar 2017

Nikolaj Bjørnholm has participated in the 6th Annual IBA Tax Conference as co-chair of the panel discussing International Tax Dispute Resolution.


OM OS

Nikolaj Bjørnholm er en af landets mest erfarne skatteprocedører og blandt de meget få skatteadvokater, som siden erhvervelse af møderet for Højesteret i 2000 har ført mere end 15 sager for Højesteret. Nikolaj er ifølge en undersøgelse fra 2014, den næstmest vindende skatteadvokat for Højesteret. Nikolaj er opført som ledende inden for sit felt i alle udenlandske publikationer så som Chambers, Who´s Who Legal; International Tax Review, Best Lawyers og International Law Office, hvor klienterne omtaler Nikolaj som følger: “talented”; “intelligent, creative and responsive”; “fast and goes straight to the issue”; “exceptionally good”; and “particularly strong in international tax and litigation”.

Nikolaj har gennem hele sin karriere ligeledes udgivet bøger om skatteret og en lang række skatteretlige artikler i både danske og udenlandske publikationer. Nikolaj er korrespondent for Tax Notes International; European Taxation og BNA/Bloomberg.

Nikolaj blev cand. jur. fra Københavns Universitet i 1991 og HD i revision og regnskabsvæsen i 1996 fra CBS. Efter et kortere ophold ved EU-Kommissionen har Nikolaj siden 1992 arbejdet som advokat (og siden 2003 partner) hos store danske / nordiske advokatfirmaer: Bech-Bruun (1992 – 2010); Hannes Snellman (2011 – 2013) og Plesner (2014 – 2016). I 2016 stiftede Nikolaj Bjørnholm Law sammen med Bodil Tolstrup.

Nikolaj er medlem af the International Bar Association (officer of the Taxation Committee 2003–2004 og 2009-2010); the American Bar Association; the International Fiscal Association (Dansk Skattevidenskabelig Forening); Det Danske Advokatsamfund og Danmarks Skatteadvokater.

Bodil Tolstrup er specialiseret i førelse af skattesager. Hun har repræsenteret en bred vifte af klienter fra personer og små virksomheder til venture fonde og fagforeninger. Bodil er forfatter til en række artikler udgivet af både danske og udenlandske tidsskrifter, og hun er korrespondent for BNA/Bloomberg.

Bodil Tolstrup blev cand.jur. fra Københavns Universitet i 2002. Herefter arbejdede hun som sagsbehandler i Landsskatteretten (2003 – 2005). Siden 2005 har Bodil arbejdet som advokatfuldmægtig / advokat hos store danske / nordiske advokatfirmaer: Bech-Bruun (2005 – 2010); Hannes Snellman (2011 – 2013); og Plesner (2014 – 2016). I 2016 stiftede hun Bjørnholm Law sammen med Nikolaj Bjørnholm.


KONTAKT

Nikolaj Bjørnholm

Advokat (H), HD(R)
Attorney-at-law, Partner

T. +45 30 93 71 93

nbj@bjornholmlaw.com

Bodil Tolstrup

Advokat (L)
Attorney-at-law, Partner

T. +45 20 12 06 90

bto@bjornholmlaw.com

Bjørnholm Law · Strandvejen 60 · 2900 Hellerup · Denmark

Telefon: +45 45 17 42 00 · CVR. 37937134